M/s Vijay Agency., Belgaum V. The Assistant Commissioner of Income Tax, Circle-1, Belgaum, Belgaum

ITA 203/PAN/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2081 (ITAT-PANAJI)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-05-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 18-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 2 03 /P A N/201 5 (ASST. YEAR : 20 11 - 1 2 ) M /S. VIJAY AGENCY, 1 ST FLOOR , SAMACHAR BHAVAN, NAGUNDKAR BHAVE CHOWK, BELGAUM. VS. INCOME TAX OFFICER , WARD - 1 (1) , BELGAUM . PAN NO. AACFV 1001 G (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI R.N. SIDDAPPAJI - DR DATE OF HEARING : 1 2 / 0 5 /201 6 . DATE OF PRONOUNCEMENT : 1 2 / 0 5 /201 6 . O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , BELGAUM IN APPEAL NO.317/BGM/2013 - 14 , DATED 2 4 /0 2 /201 5 FOR THE ASSESSMENT YEAR 2011 - 12 . 2. THIS APPEAL WAS FILED BY THE ASSESSEE ON 18/05/2015. DEFECT NOTICE HAD BEEN ISSUED TO THE ASSESSEE INTIMATING TWO DAYS DELAY IN FILING OF THE APPEAL AND NON - FILING OF FORM NO.35 & GROUNDS OF APPEAL FILED BEFORE THE LD. CIT(A) , IN DUPLICATE. THIS DEFECT NOTICE WAS ISSUED ON 22/0 7 /2015 AND THE APPEAL WAS POSTED FOR HEARING ON 12/08/2015 . THE ASSESSEE HAD SOUGHT ADJOURNMENT AND THE APPEAL WAS ADJOURNED TO 27/10/2015. SUBSEQUENTLY, AS THE BENCH WAS ON TOUR TO RANCHI, 2 ITA NO. 203 /P A N/201 5 ANOTHER NOTICE WAS ISSUED TO THE ASSESSEE POSTING THE APPEAL FOR HEARING ON 18/11/2015 . ON 18/11/2015, THE ASSESSEE SOUGHT ANOTHER ADJOURNMENT AND THE APPEAL WAS POSTED TO 09/02/2016 . ON 09/02/2016 , NONE WAS PRESENT ON BEHALF OF THE ASSESSEE, HOWEVER, THE APPEAL WAS ADJOURNED TO 2 2 /03/2016 AND NOTICE WAS ISSUED THROUGH DEPARTMENTAL REPRESENTATIVE . ON 22/03/2016, AGAIN ASSESSEE SOUGHT ADJOURNMENT TO 12/05/2016. IT WAS AGAIN REQUESTED OF T HE ASSESSEE TO REMOVE THE DEFECTS BEFORE THE NEXT DATE OF HEARING. TODAY , ON 12/05/2016 , NONE REPRES EN TED AND THE DEFECTS HAVE YET TO BE REMOVED . THIS BEING SO , THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE ON ACCOUNT OF DEFECTS AND NON - FILING OF THE AFFIDAVIT AND APPLICATION FOR CONDONATION OF DELAY . THE DELAY IN FILING OF THE APPEAL BY THE ASSESSEE IS NOT CONDONED AS THE ASSESSEE HAS NOT PROVIDED THE REASONS FOR FILING OF THE APPEAL BELATEDLY . 3 . IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON THURSDAY , THE 1 2 TH DAY OF MAY , 201 6 AT GOA . S D / - S D / - (N.S.SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 2 TH MAY , 201 6 . VR/ - COPY TO: 1 . THE ASSESSEE. 2 . THE REVENUE. 3 . THE CIT 4 . THE CIT(A) 5 . THE D.R . 6 . GUARD FILE. BY ORDER